ACÓRDÃO Nº 737/2025 - TCU - Plenário (parte 1 de 2)

ACÓRDÃO Nº 737/2025 - TCU - Plenário
1. Processo nº TC 021.014/2022-1.
2. Grupo II - Classe de Assunto: IV - Tomada de Contas Especial
3. Interessados/Responsáveis:
3.1. Interessado: Caixa Econômica Federal (00.360.305/0001-04).
3.2. Responsável: Julio Cesar Franzin (148.***.***-59).
4. Órgão/Entidade: Caixa Econômica Federal.
5. Relator: Ministro Antonio Anastasia.
6. Representante do Ministério Público: Procuradora-Geral Cristina Machado
da Costa e Silva.
7. Unidade Técnica: Unidade de Auditoria Especializada em Tomada de
Contas Especial (AudTCE).
8. Representação legal: Willian Montanher Viana (208175/OAB-SP),
representando Julio Cesar Franzin.
9. Acórdão:
VISTOS, relatados e discutidos estes autos de tomada de contas especial
instaurada pela Caixa Econômica Federal, em desfavor de Julio Cesar Franzin, em razão
de prática de irregularidades na concessão de crédito Pessoa Jurídica ocorridas no
âmbito da Ag. Jardim da Saúde/SP (0657),
ACORDAM os Ministros do Tribunal de Contas da União, reunidos em sessão
do Plenário, ante as razões expostas pelo Relator, em:
9.1. rejeitar as alegações de defesa apresentadas pelo responsável Julio
Cesar Franzin;
9.2. julgar irregulares, nos termos dos arts. 1º, inciso I, 16, inciso III, alíneas
"b" e "c", da Lei 8.443/1992, c/c os arts. 19 e 23, inciso III, da mesma Lei, as contas
do responsável Julio Cesar Franzin, condenando-o ao pagamento das importâncias a
seguir especificadas, atualizadas monetariamente e acrescidas dos juros de mora,
calculadas a partir das datas discriminadas até a data da efetiva quitação do débito,
fixando-lhe o prazo de quinze dias, para que comprove, perante o Tribunal, o
recolhimento das referidas quantias aos cofres do Caixa Econômica Federal, nos termos
do art. 23, inciso III, alínea "a", da citada lei, c/c o art. 214, inciso III, alínea "a", do
Regimento Interno do TCU:
. .Data de ocorrência .Valor histórico (R$)
. .29/6/2016 .1.581,81
. .29/6/2016 .1.427,43
. .29/6/2016 .1.099,65
. .4/7/2016 .14.517,92
. .4/7/2016 .1.983,42
. .6/7/2016 .2.667,40
. .14/7/2016 .44.580,35
. .15/7/2016 .30.114,91
. .15/7/2016 .30.195,27
. .19/7/2016 .2.726,67
. .27/7/2016 .66.614,96
. .27/7/2016 .400,61
. .31/7/2016 .1.851,25
. .2/8/2016 .4.399,35
. .2/8/2016 .21.357,62
. .4/8/2016 .68.472,53
. .27/8/2016 .77.717,77
. .13/6/2016 .1.849,32
. .13/6/2016 .1.785,88
. .14/6/2016 .1.899,01
. .14/6/2016 .1.774,25
. .15/6/2016 .1.796,45
. .15/6/2016 .1.607,18
. .15/6/2016 .1.581,81
. .16/6/2016 .1.881,04
. .16/6/2016 .1.427,43
. .16/6/2016 .1.099,65
. .17/6/2016 .1.869,41
. .20/6/2016 .1.849,32
. .21/6/2016 .1.899,01
. .22/6/2016 .1.796,45
. .22/6/2016 .1.581,81
. .23/6/2016 .1.881,04
. .23/6/2016 .1.427,43
. .23/6/2016 .1.099,65
. .24/6/2016 .1.869,41
. .27/6/2016 .1.849,32
. .27/8/2016 .73.427,36
. .27/8/2016 .41.359,39
. .27/8/2016 .72.378,91
. .27/8/2016 .77.717,77
. .29/8/2016 .55.419,14
. .30/8/2016 .21.296,93
. .31/8/2016 .28.429,47
. .1/9/2016 .70.650,29
. .8/9/2016 .107.296,57
. .9/9/2016 .4.940,81
. .10/9/2016 .5.230,18
. .11/9/2016 .112.066,25
. .12/9/2016 .4.694,30
. .12/9/2016 .79.624,97
. .13/9/2016 .108.345,03
. .13/9/2016 .54.172,49
. .14/9/2016 .79.217,34
. .16/9/2016 .69.598,94
. .17/9/2016 .4.737,17
. .18/9/2016 .1.774,83
. .18/9/2016 .2.840,16
. .18/9/2016 .1.274,32
. .19/9/2016 .1.545,82
. .19/9/2016 .966,00
. .19/9/2016 .1.068,54
. .19/9/2016 .1.062,11
. .19/9/2016 .1.059,97
. .19/9/2016 .1.069,61
. .19/9/2016 .1.059,97
. .19/9/2016 .37.442,17
. .19/9/2016 .37.318,89
. .19/9/2016 .39.023,49
. .19/9/2016 .32.836,43
. .19/9/2016 .52.154,56
. .20/9/2016 .1.047,46
. .20/9/2016 .1.133,92
. .21/9/2016 .1.551,15
. .21/9/2016 .1.321,98
. .21/9/2016 .1.058,77
. .21/9/2016 .967,79
. .21/9/2016 .1.097,48
. .21/9/2016 .2.364,30
. .21/9/2016 .895,99
. .21/9/2016 .1.311,83
. .21/9/2016 .1.069,61
. .22/9/2016 .1.853,07
. .22/9/2016 .1.932,38
. .22/9/2016 .1.355,77
. .22/9/2016 .1.864,86
. .22/9/2016 .1.774,70
. .22/9/2016 .1.295,75
. .23/9/2016 .1.296,82
. .23/9/2016 .944,22
. .24/9/2016 .4.458,52
. .24/9/2016 .944,22
. .24/9/2016 .1.065,32
. .24/9/2016 .1.743,75
. .24/9/2016 .1.938,81
. .24/9/2016 .1.113,55
. .24/9/2016 .949,57
. .24/9/2016 .885,27
. .24/9/2016 .1.068,89
. .24/9/2016 .1.097,48
. .24/9/2016 .1.083,54
. .24/9/2016 .1.068,54
. .24/9/2016 .80.229,61
. .25/9/2016 .1.810,20
. .25/9/2016 .3.944,07
. .25/9/2016 .1.713,74
. .25/9/2016 .1.062,11
. .25/9/2016 .40.429,82
. .25/9/2016 .34.896,89
. .26/9/2016 .4.833,63
. .26/9/2016 .1.429,72
. .26/9/2016 .1.065,71
. .26/9/2016 .978,51
. .26/9/2016 .1.536,90
. .26/9/2016 .1.007,45
. .26/9/2016 .981,73
. .26/9/2016 .965,65
. .26/9/2016 .966,72
. .26/9/2016 .938,86
. .26/9/2016 .78.165,73
. .26/9/2016 .76.484,94
. .26/9/2016 .80.263,99
. .26/9/2016 .78.895,70
. .26/9/2016 .78.165,73
. .27/9/2016 .2.025,62
. .27/9/2016 .1.818,77
. .27/9/2016 .1.721,24
. .27/9/2016 .1.017,10
. .28/9/2016 .46.460,70
. .28/9/2016 .1.940,95
. .28/9/2016 .1.584,06
. .28/9/2016 .1.464,46
. .28/9/2016 .990,30
. .28/9/2016 .1.178,93
. .28/9/2016 .1.147,85
. .28/9/2016 .1.057,82
. .29/9/2016 .1.894,87
. .29/9/2016 .1.440,44
. .29/9/2016 .1.709,45
. .29/9/2016 .950,64
. .29/9/2016 .909,92
. .30/9/2016 .1.380,42
. .30/9/2016 .1.039,60
. .30/9/2016 .1.073,90
. .30/9/2016 .1.068,79
. .30/9/2016 .1.059,97
. .30/9/2016 .37.773,75
. .1/10/2016 .1.594,77
. .1/10/2016 .1.038,53
. .1/10/2016 .1.109,27
. .1/10/2016 .963,51
. .1/10/2016 .1.285,04
. .1/10/2016 .1.102,84
. .1/10/2016 .962,44
. .1/10/2016 .1.068,68
. .1/10/2016 .41.498,65
. .2/10/2016 .1.559,41
. .2/10/2016 .1.291,47
. .2/10/2016 .1.415,79
. .2/10/2016 .1.289,32
. .2/10/2016 .1.602,28
. .2/10/2016 .1.831,63
. .2/10/2016 .975,30
. .2/10/2016 .962,44
. .2/10/2016 .1.274,32
. .2/10/2016 .990,30
. .2/10/2016 .1.094,26
. .2/10/2016 .80.173,65
. .2/10/2016 .31.750,29
. .3/10/2016 .1.785,77
. .3/10/2016 .966,00
. .3/10/2016 .1.068,54
. .3/10/2016 .1.088,90
. .3/10/2016 .1.594,77
. .3/10/2016 .1.167,14
. .3/10/2016 .1.069,61
. .3/10/2016 .1.062,11
. .4/10/2016 .32.586,84
. .4/10/2016 .33.949,94
. .4/10/2016 .47.664,08
. .4/10/2016 .49.213,01
. .4/10/2016 .47.753,03
. .4/10/2016 .32.035,42
. .4/10/2016 .31.831,29
. .4/10/2016 .32.672,76
. .4/10/2016 .29.714,41
. .4/10/2016 .23.964,28
. .4/10/2016 .28.140,29
. .4/10/2016 .45.972,73
. .4/10/2016 .28.840,40
. .4/10/2016 .48.655,54
. .4/10/2016 .30.364,39
. .4/10/2016 .45.718,05
. .4/10/2016 .1.752,32
. .4/10/2016 .990,30
. .4/10/2016 .1.133,92
. .4/10/2016 .951,72
. .4/10/2016 .134.361,18
. .5/10/2016 .1.405,58
. .5/10/2016 .1.551,15
. .5/10/2016 .1.047,46
. .5/10/2016 .953,86
. .5/10/2016 .1.935,59
. .5/10/2016 .1.048,53
. .5/10/2016 .2.364,30
. .5/10/2016 .5.273,05
. .5/10/2016 .1.097,48
. .5/10/2016 .1.012,81
. .5/10/2016 .2.190,67
. .5/10/2016 .1.062,11
. .5/10/2016 .1.058,77
. .6/10/2016 .1.355,77
. .6/10/2016 .1.057,82
. .6/10/2016 .1.510,00
. .6/10/2016 .1.864,86
. .6/10/2016 .1.062,30
. .6/10/2016 .1.056,75
. .6/10/2016 .1.295,75
. .6/10/2016 .4.233,45
. .6/10/2016 .938,86
. .7/10/2016 .1.917,37
. .7/10/2016 .1.660,15
. .7/10/2016 .976,37
. .7/10/2016 .1.092,12
. .7/10/2016 .944,22
. .8/10/2016 .1.464,84
. .8/10/2016 .1.065,32
. .8/10/2016 .1.059,97
. .8/10/2016 .1.113,55
. .8/10/2016 .1.059,72
. .8/10/2016 .1.097,48
. .8/10/2016 .1.083,54
. .8/10/2016 .1.068,54
. .8/10/2016 .1.057,82
. .8/10/2016 .1.200,37
. .8/10/2016 .76.367,59
. .9/10/2016 .1.296,82
. .9/10/2016 .961,36
. .9/10/2016 .1.713,74
. .9/10/2016 .4.833,63
. .9/10/2016 .1.038,53
. .9/10/2016 .990,30
. .9/10/2016 .1.160,71
. .9/10/2016 .4.608,56
. .9/10/2016 .4.233,45
. .9/10/2016 .49.648,01
. .9/10/2016 .37.995,30
. .9/10/2016 .29.523,90
. .10/10/2016 .1.819,84
. .10/10/2016 .1.912,01
. .10/10/2016 .1.536,90
. .10/10/2016 .1.059,97
. .10/10/2016 .965,65
. .10/10/2016 .978,51
. .10/10/2016 .1.044,48
. .10/10/2016 .1.057,82
. .10/10/2016 .35.017,82
. .11/10/2016 .1.065,71
. .11/10/2016 .1.721,24
. .11/10/2016 .1.740,53
. .11/10/2016 .1.069,74
. .11/10/2016 .1.017,10
. .11/10/2016 .897,06
. .11/10/2016 .1.059,97
. .11/10/2016 .1.069,61
. .11/10/2016 .963,51
. .11/10/2016 .3.965,51
. .12/10/2016 .1.321,98
. .12/10/2016 .1.860,57
. .12/10/2016 .1.059,97
. .12/10/2016 .990,30
. .12/10/2016 .1.178,93
. .12/10/2016 .1.069,61
. .12/10/2016 .1.311,83
. .12/10/2016 .1.012,81
. .12/10/2016 .1.147,85
. .12/10/2016 .895,99
. .12/10/2016 .1.584,06
. .12/10/2016 .41.352,24
. .13/10/2016 .1.709,45
. .13/10/2016 .950,64
. .13/10/2016 .2.692,26
. .13/10/2016 .1.084,62
. .13/10/2016 .1.038,53
. .14/10/2016 .1.440,44
. .14/10/2016 .1.073,90
. .14/10/2016 .976,37
. .14/10/2016 .1.380,42
. .14/10/2016 .1.068,79
. .14/10/2016 .1.092,12
. .14/10/2016 .939,93
. .14/10/2016 .4.447,80
. .14/10/2016 .1.047,10
. .15/10/2016 .4.554,98
. .15/10/2016 .1.847,71
. .15/10/2016 .1.938,81
. .15/10/2016 .885,27
. .15/10/2016 .963,51
. .15/10/2016 .1.285,04
. .15/10/2016 .1.102,84
. .15/10/2016 .962,44
. .15/10/2016 .1.743,75
. .15/10/2016 .1.062,11
. .15/10/2016 .1.068,68
. .15/10/2016 .965,65
. .16/10/2016 .1.880,93
. .16/10/2016 .1.602,28
. .16/10/2016 .1.831,63
. .16/10/2016 .975,30
. .16/10/2016 .962,44
. .16/10/2016 .1.274,32
. .16/10/2016 .990,30
. .16/10/2016 .1.160,71
. .16/10/2016 .1.289,32
. .16/10/2016 .938,86
. .17/10/2016 .1.291,47
. .17/10/2016 .997,00
. .17/10/2016 .4.619,28
. .17/10/2016 .981,73
. .17/10/2016 .1.167,14
. .17/10/2016 .1.069,61
. .17/10/2016 .966,72
. .17/10/2016 .1.429,72
. .17/10/2016 .1.415,79
. .17/10/2016 .1.057,82
. .17/10/2016 .83.449,52
. .17/10/2016 .41.016,19
. .17/10/2016 .40.092,89
. .17/10/2016 .78.176,24
. .17/10/2016 .83.449,52
. .18/10/2016 .1.774,83
. .18/10/2016 .990,30
. .18/10/2016 .1.133,92
. .18/10/2016 .897,06
. .18/10/2016 .939,93
. .18/10/2016 .1.057,82
. .18/10/2016 .963,51
. .19/10/2016 .1.048,53
. .19/10/2016 .1.464,46
. .19/10/2016 .1.097,48
. .19/10/2016 .1.012,81
. .19/10/2016 .951,98
. .19/10/2016 .4.126,27
. .19/10/2016 .83.545,49
. .20/10/2016 .1.510,10
. .20/10/2016 .1.864,86
. .20/10/2016 .1.056,75
. .20/10/2016 .1.295,75
. .20/10/2016 .1.084,62
. .20/10/2016 .909,92
. .20/10/2016 .1.038,53
. .21/10/2016 .967,79
. .21/10/2016 .1.039,60
. .21/10/2016 .976,37
. .21/10/2016 .1.092,12
. .21/10/2016 .944,22
. .21/10/2016 .994,59
. .21/10/2016 .2.776,21
. .27/10/2016 .76.853,75
. .27/10/2016 .81.092,69
. .11/11/2016 .83.640,74
. .12/11/2016 .83.641,80
9.3. aplicar ao responsável Julio Cesar Franzin, a multa prevista no art. 57
da Lei 8.443/1992 c/c o art. 267 do Regimento Interno do TCU, no valor de R$
650.000,00, fixando-lhe o prazo de quinze dias, a contar da notificação, para que
comprove, perante o Tribunal (art. 214, III, alínea "a", do Regimento Interno do TCU),
o recolhimento da dívida aos cofres do Tesouro Nacional, atualizada monetariamente